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Old 01.04.2020, 02:09
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Cantonal Tax on Vested Benefit when Leaving Switzerland

Hi,

Quick question about pensions, please.

When you leave Switzerland, I know that you can take your pension with you and have this transferred to your new country of residence into a suitable pension structure. When this is done, in Switzerland you will pay a small amount of withholding tax and this is different according to the canton where your pension provider is registered. I heard that Canton Schweiz is meant to be the lowest, for example.

My question: Does anyone have an up to date list of what cantons charge what for this and an official source, e.g. Swiss federal government.

Im not being lazy - I have tried to source this and cant find a definitive list but dont want to cobble this myself from various sources since I need to confirm this info "officially" to a Canadian tax advisor who doesnt seem to get that cantons charge different rates.

Thank you very much,
M
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